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2712
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Ch. 674
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LAWS OF MARYLAND
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BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 325, 338, 373, and 389
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 325, 338, 373, and 389 of Article
81 - Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:
Article 81 - Revenue and Taxes
325.
(A) For the privilege of selling certain tangible
personal property at retail as defined above and for the
privilege of dispensing certain selected services defined
as sales at retail by § 324(f) of this subtitle a vendor
shall collect from the purchaser a tax at the rate
specified in this section on the price of each separate
retail sale made in this State on or after the date of
this section. The tax imposed by this section shall be
paid by the purchaser and shall be computed subject to
the terms and conditions of § 334 of this subtitle, as
follows:
[(a) On each sale where the price is twenty-five
cents (25¢), the tax is one cent (1¢);
(b) On each sale where the price is from twenty—six
cents (26¢) to fifty cents (50¢), both inclusive, two
cents (2¢);
(c) On each sale where the price is from fifty—one
cents (51¢) to seventy-five cents (75¢), both inclusive,
three cents (3 cents);
(d) On each sale where the price is from
seventy-six cents (76¢) to one dollar ($1), both
inclusive, four cents (4¢);
(e) On each sale where the price is in excess of
one dollar ($1), four cents on each even dollar plus one
cent (10) for each twenty—five cents (25¢) or fraction
thereof in excess of the even dollars.
(f) The rates set forth in paragraphs (a), (b), (c)
and (d) above do not apply to sales for human consumption
of any meals, food or drink (other than alcoholic
beverages) as defined in § 324(f) (1) of this subtitle;
when such sales where the price is one dollar ($1), the
tax is four cents (4¢); and on such sales where the price
is in excess of one dollar ($1), the rate of tax
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